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CHAPTER 1075 Session Laws—1969
(n) 'Retail dealer' includes every person, other than a distributor or wholesale
dealer, who makes, mixes, compounds or manufactures any drink from a soft drink
syrup or powder or base product, and sells or otherwise dispenses the same to the
ultimate consumer, and every person, other than a distributor or wholesale dealer,
who sells or otherwise dispenses any bottled soft drink to the ultimate consumer.
(o) 'Selling' or 'sale' means any sale, transfer, exchange, barter, gift or offer for
sale and distribution, in any manner or by any means whatsoever.
(p) 'Simple syrup' means the product resulting from the making, mixing, com-pounding
or manufacturing by dissolving sugar and water or any other mixture
that will create syrup to which may be added concentrates or extracts.
(q) 'Soda fountain' includes all places where soft drinks are compounded for sale,
including automatic vending machines.
(r) 'Soft drink syrups and powders' includes the compound mixture or the basic
ingredients, whether dry or liquid, practically and commercially usable in making,
mixing or compounding soft drinks by the mixing thereof with carbonated or plain
water, ice, fruit juice, milk or any other product suitable to make soft drinks, among
such syrups being such products as coca-cola syrup, chero-cola syrup, pepsi-cola syr-up.
Dr. Pepper syrup, root beer syrup, nu-grape syrup, lemon syrup, vanilla syrup,
chocolate syrup, cherry smash syrup, rock candy syrup, simple syrup, chocolate
drink powder, malt drink powder, or any other prepared syrups or powders sold
or used for the purpose of mixing soft drinks commercially at soda fountains, restau-rants
or similar places as well as those powder bases prepared for the purpose of
domestically mixing soft drinks such as kool-aid, oh boy drink, tip-top, miracle aid
and all other similar products. Concentrated natural frozen or unfrozen fruit juices
or vegetable juices when used domestically are specifically excluded from this defini-tion.
(s) 'Stamp' means the North Carolina tax paid stamp evidencing the payment
of the excise tax levied by this Article, and which may be used as permitted by
the Commissioner in lieu of tax paid crowns.
(t) 'Wholesale dealer' includes any person who sells bottled soft drinks, soft drink
syrups or powders, or base products for mixing, compounding or making soft drinks
to retail dealers or other wholesale dealers for resale purposes.
G. S. 105-113.45. Taxation Rate, (a) A soft drink excise tax is hereby levied and
imposed on and after midnight, September 30, 1969, upon the sale, use, handling
and distribution of all soft drinks, soft drink syrups and powders, base products
and other items referred to in this Section.
(b) The rate of tax on each bottled soft drink shall be one cent (1$.
(c) The rate of tax on each gallon of soft drink syrup or simple syrup shall be
one dollar ($1.00), and on a fraction of a gallon the rate shall be an amount which
represents one dollar ($1.00) multiplied by the same fraction of a gallon. The rate
of tax on each ounce or fraction of an ounce of soft drink syrup or simple syrup
shall be four-fifths of a cent (4/50), and no exemption or refund shall be allowed
on such syrup even though it may subsequently be diverted to some purpose other
than the making of soft drinks.
(d) The rate of tax on dry soft drink powders and base products which are used
to make soft drinks without being converted into syrup shall be one cent (10) per
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CHAPTER 1075 Session Laws—1969
(n) 'Retail dealer' includes every person, other than a distributor or wholesale
dealer, who makes, mixes, compounds or manufactures any drink from a soft drink
syrup or powder or base product, and sells or otherwise dispenses the same to the
ultimate consumer, and every person, other than a distributor or wholesale dealer,
who sells or otherwise dispenses any bottled soft drink to the ultimate consumer.
(o) 'Selling' or 'sale' means any sale, transfer, exchange, barter, gift or offer for
sale and distribution, in any manner or by any means whatsoever.
(p) 'Simple syrup' means the product resulting from the making, mixing, com-pounding
or manufacturing by dissolving sugar and water or any other mixture
that will create syrup to which may be added concentrates or extracts.
(q) 'Soda fountain' includes all places where soft drinks are compounded for sale,
including automatic vending machines.
(r) 'Soft drink syrups and powders' includes the compound mixture or the basic
ingredients, whether dry or liquid, practically and commercially usable in making,
mixing or compounding soft drinks by the mixing thereof with carbonated or plain
water, ice, fruit juice, milk or any other product suitable to make soft drinks, among
such syrups being such products as coca-cola syrup, chero-cola syrup, pepsi-cola syr-up.
Dr. Pepper syrup, root beer syrup, nu-grape syrup, lemon syrup, vanilla syrup,
chocolate syrup, cherry smash syrup, rock candy syrup, simple syrup, chocolate
drink powder, malt drink powder, or any other prepared syrups or powders sold
or used for the purpose of mixing soft drinks commercially at soda fountains, restau-rants
or similar places as well as those powder bases prepared for the purpose of
domestically mixing soft drinks such as kool-aid, oh boy drink, tip-top, miracle aid
and all other similar products. Concentrated natural frozen or unfrozen fruit juices
or vegetable juices when used domestically are specifically excluded from this defini-tion.
(s) 'Stamp' means the North Carolina tax paid stamp evidencing the payment
of the excise tax levied by this Article, and which may be used as permitted by
the Commissioner in lieu of tax paid crowns.
(t) 'Wholesale dealer' includes any person who sells bottled soft drinks, soft drink
syrups or powders, or base products for mixing, compounding or making soft drinks
to retail dealers or other wholesale dealers for resale purposes.
G. S. 105-113.45. Taxation Rate, (a) A soft drink excise tax is hereby levied and
imposed on and after midnight, September 30, 1969, upon the sale, use, handling
and distribution of all soft drinks, soft drink syrups and powders, base products
and other items referred to in this Section.
(b) The rate of tax on each bottled soft drink shall be one cent (1$.
(c) The rate of tax on each gallon of soft drink syrup or simple syrup shall be
one dollar ($1.00), and on a fraction of a gallon the rate shall be an amount which
represents one dollar ($1.00) multiplied by the same fraction of a gallon. The rate
of tax on each ounce or fraction of an ounce of soft drink syrup or simple syrup
shall be four-fifths of a cent (4/50), and no exemption or refund shall be allowed
on such syrup even though it may subsequently be diverted to some purpose other
than the making of soft drinks.
(d) The rate of tax on dry soft drink powders and base products which are used
to make soft drinks without being converted into syrup shall be one cent (10) per
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